Law: Income Tax Ordinance, 1979

Section: 5,5(1)(c),5(2),5(3),5(4),66,66A

Income Tax Ordinance (XXXI of 1979)----Ss. 5(1)(c), (2)(3),(4) & 66A---Jurisdiction of Income Tax Authorities---Transfer of file from Sheikhupura to Mianwali without getting NOC from Central Board of Revenue and cancellation of assessment by the Inspecting Additional Commissioner of Sargodha---Validity---Department could not prove as to whether the assessee resided in that area of jurisdiction or had any business therein and as to how the file was transferred without getting NOC from Central Board of Revenue, the competent authority for transfer of file from Sheikhupura to Mianwali---Later confirmation of transfer of jurisdiction by the Central Board of Revenue did not remove the legal flaw in jurisdiction---Legal procedure for assigning jurisdiction in every case had been prescribed and the same could be shifted by the Central Board of Revenue for the reasons assigned therein---Two Assessing Officers of two different Regions could not interchange jurisdiction of the cases by themselves---Central Board of Revenue had approved transfer of the case on 26-4-2003 and any action taken by Assessing Officer of Mianwali or .Inspecting Additional Commissioner of Sargodha prior to the same was violative of the legal provisions---Not only that the exercise of territorial jurisdiction by the Inspecting Additional Commissioner Sargodha was not legally correct but his holding the earlier order as `erroneous' was also not based upon the settled definition of the said word---Said term had never been allowed to be applied on the basis of poor quality of order or the reasons of possibilities of better order after cancellation---Since order had been found to be as without jurisdiction, no further discussion or dilation was required---Both the orders of Assessing Officer and Inspecting Additional Commissioner were cancelled by the Appellate Tribunal being without jurisdiction---Orders having been passed prior to the assignment of jurisdiction by the Central Board of Revenue were also held to be illegal and were annulled. 1996 SCMR 856; 2003 PTD (Trib.) 2176; 2004 PTD 330; 2005 PTD (Trib.) 344; 2001 PTD 3810; 1996 PTD (Trib.) 750; PLD 1988 Kar. 587 = 1988 PTD 723; 2002 PTD…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492